Circular No. 12 of 2024 acts as a comprehensive guide to the Direct Tax Vivad se Vishwas Scheme, 2024. Taxpayers are advised to carefully ad

The introduction of tax laws aims to curb the exploitation of tax planning opportunities and prevent tax avoidance. Anti-avoidance rules,...

What does Virtual Digital Assets Include? The definition of VDA as given under section 2(47) of the Act, is an inclusive definition....